1. Home
  2. Browse Decisions
  3. T.C.
  4. 36 T.C.
  5. 36 T.C. 818 (1961)
 

ROFF v. COMMISSIONER

Docket No. 68200.

36 T.C. 818 (1961)

HARRY ROFF AND MARCIA ROFF, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed August 10, 1961.

Attorney(s) appearing for the Case

Jerome R. Miller, Esq., for the petitioners.

Arthur Pelikow, Esq., for the respondent.

BRUCE, Judge:

Respondent determined deficiencies in Federal income taxes for the years 1954 and 1955 in the amounts of $2,232.98 and $1,044.77, respectively. The issues presented for our determination are: (1) Whether increments realized upon the sale of annuity policies are taxable as ordinary income or as long-term capital gain; and (2) if said increments are taxable as ordinary income, whether the provisions of section...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases